Corporate Governance Disclosure Practices: A Study of Pharmaceutical Companies in India
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 4
Abstract
Disclosure is a medium of communicating information to users. In business world annual report is the most commonly used medium of communication. Corporate governance practices followed in business firms are communicated through corporate governance section of annual reports. Clause 49 of the listing agreement sets a detailed corporate governance provision to be followed by listed companies in India. This study aimed at evaluating the governance practices in Pharmaceutical companies as against disclosure requirements of clause 49. 35 mid cap companies and 18 large cap companies were taken as sample. The methodology includes arriving at scores for different disclosure criteria. And disclosure criteria were ranked based on those scores. There found differences between mid cap and large cap companies with respect to mandatory disclosure practices.
Authors and Affiliations
Kalashree . , Dr. H. Rajashekar
Keywords
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- EP ID EP410181
- DOI 10.9790/487X-2004020112.
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